Goods and Services Tax : Explore the Kerala High Courts directive on rectification applications for wrongly claimed ITC under CGST and SGST instead of IGST...
Goods and Services Tax : Implications of Karnataka's E-Way Bill notification on movement of gold, silver, and precious stones. Learn about intra-state and ...
Goods and Services Tax : Learn what e-Invoice is and what advantages in GST it offers businesses. Get detailed info on the process to generate an e-Invoice...
Goods and Services Tax : Explore the implications of Input Tax Credit (ITC) on CGST and SGST paid in states where a registered person is not located. Learn...
Goods and Services Tax : Under GST, the Central Government collects CGST, SGST or IGST which is depend upon if the transaction is intrastate or it is inter...
Goods and Services Tax : Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise fi...
Goods and Services Tax : In July 2023, India's GST revenue collection reached ₹1,65,105 crore, marking an 11% YoY growth. Domestic transactions saw a 15%...
Goods and Services Tax : GST collection for October 2021 registered the second highest since implementation of GST ₹ 1,30,127 crore gross GST revenue col...
Goods and Services Tax : GST Council has made several recommendations related to GST Rate Reduction on Good and Services, Late Return Filing Fees Waiver, E...
Goods and Services Tax : CBIC extended Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 201...
Goods and Services Tax : Calcutta HC rules IGST credit wrongly claimed instead of CGST and SGST need not be reversed. Key details on the Cosyn Limited case...
Goods and Services Tax : Kerala High Court's recent case involving Divya S.R. under CGST and SGST Acts. The court directs consideration of a rectification ...
Goods and Services Tax : HC directed the Authorities to refund the sanctioned amount. Held that, circular cannot stand in way of a benefit under a statutor...
Goods and Services Tax : A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime...
Goods and Services Tax : In this case Delhi High Court held that as of date there is no clarity on whether all legal services (not restricted to representa...
Goods and Services Tax : Stay informed with Circular No.02/2024 from Kerala SGST on amendments to the Goods and Services Tax Act, assigning functions to De...
Goods and Services Tax : Explore the Odisha Finance Department's notification on the establishment of a "Public Tech Platform for Frictionless Credit" unde...
Goods and Services Tax : Explore the instructions under Section 161 of DGST Act, 2017 for rectifying errors in demand orders, addressing arithmetical mista...
Goods and Services Tax : Explore the latest trade circular from the Commissioner of State Tax, Maharashtra, outlining the procedure for reimbursement of SG...
Goods and Services Tax : Explore the impact of jurisdiction transfer on registered persons in West Bengal. Understand guidelines for pending proceedings an...
Q1. Whether a member in practice can engage as GST practitioner? A. Yes, a member in practice can engage as GST practitioner , as the activities to be performed by GST practitioner mentioned in CGST Act, 2017 read with CGST Rules, 2017 are within the purview of a member in practice as per the provisions of Chartered Accountants Act, 1949 and Regulations framed thereunder.
The 23rd GST Council meeting held at Guwahati, Assam has proposed many changes in the structure of GST, the legal nod to which was provided through a slew of notifications issued on 14th and 15th November 2017 has made many changes to improve, on 14th and 15th November 2017. A gist of the newly released Notifications issued as on 15th November 2017 has been provided below.
CBEC issued 17 more Notification/ Circulars or Orders on 15th November 2017 to give effect to various decisions taken by it in 23rd GST Council meeting and to clarify Procedure for Manual filing & processing of GST refund claims, Apportionment of IGST with respect to advertisement services,GST on warehousing of agricultural produce, General Insurance & […]
Government of Maharashtra, on the recommendations of the Council, hereby notifies the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the state tax on the outward supply of goods at the time of supply
Government of Maharashtra, on the recommendations of the Council, hereby specifies the persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of the said Act
Government of Maharashtra, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October, 2017 on wards by the due date under section 47 of the said Act, which is in excess of an amount of twenty five rupees for every day during which such failure continues:
Commissioner of State Tax, Maharashtra State, hereby makes the following amendments in the notification No. 53/2017-State Tax, dated the 28th October 2017, published in the Maharashtra Government Gazette, Part-II, Extra-Ordinary No. 103, dated the 31st October 2017, namely :—
Commissioner of State Tax, Maharashtra State, hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Maharashtra Goods and Services Tax Rules, 2017 for the month of July 2017 till the 31st day of December, 2017.
Commissioner of State Tax, Maharashtra State, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July 2017, August 2017, September 2017 and October 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Maharashtra Goods and Services Tax Rules, 2017, till the 15th day of December, 2017.
Commissioner Maharashtra hereby extends time limit for furnishing return by a non-resident taxable person, in FORM GSTR-5, under sub-section (5) of section 39 of the said Act read with rule 63 of the Maharashtra Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017, September, 2017 and October, 2017 till the 11th day of December, 2017.
